Electronic Filing of Employer's Return

Starting from 14 August 2022, the Employer’s Return e-Filing Services are enhanced to increase the limit of the number of records to be prepared and the uploading capacity. After the enhancements, the IR56 Forms Preparation Tool is allowed to prepare up to 2,000 sets of IR56B/F forms while the uploading capacity to transmit data file is expanded to 5,000 sets of IR56B/F records for each upload under both the Online Mode and Mixed Mode submission. In addition, employer adopting Mixed Mode submission, after uploading of data file(s), is only required to sign and submit the 1-page (i.e. Cover Page) Control List generated from the enhanced system to replace the prior requirement to sign on each and every page of the Control List.

For Control List generated prior to the enhanced services, employer is still required to sign on each and every page of the Control List and submit the entire set of the Control List to complete the submission process.

The Employer's Return e-Filing Services ("ER e-Filing Services") have the following two modes of submission:

(1) Online Mode (Login of the eTAX Account by an Authorized Signer is required)

An Authorized Signer* is required to sign and submit the Employer’s Return / Notification through his/her eTAX Account by eTAX password, MyGovHK Password, recognized personal digital certificate or "iAM Smart+" account (with digital signing function).

(2) Mixed Mode (Login of the eTAX Account is NOT required)

This is a mode of submission introduced in November 2018 which allows employers to designate a person to upload a data file containing the IR56 records via the ER e-Filing Services without the login of the Authorized Signer’s eTAX Account. After uploading of the data file, a Control List (with Transaction Reference Number and QR code) will be generated by the system. The Authorized Signer is required to sign and submit the 1-page (i.e. Cover Page) Control List to complete the submission process.

* An Authorized Signer refers to the person in one of the following capacities:

Proprietor for a sole proprietorship business
Precedent Partner for a partnership business
Director, Company Secretary, Manager, Investment Manager (only applicable to a corporation that is an open-ended fund company), Provisional Liquidator / Liquidator for a corporation
Principal Officer for a body of persons
Agent for a non-resident person

Details of the ER e-Filing Services

(1) Online Mode (eTAX Account required)

Submission of a Data File Prepared by “Direct Keying”

Employers can complete and submit annual Employer’s Returns BIR56A plus IR56B, IR6036B plus IR56M and Employer’s Notifications IR56E/IR56F/IR56G (including amendment forms) through the Internet using the “Direct Keying” service of the Filing of Employer’s Return/Notification Services.

For annual submission of Employer’s Return / Notification (BIR56A/IR6036B) via Online Mode, employers can only perform submission once for each year of assessment and each data file created by Direct Keying can only contain up to 30 sets of IR56B/M forms. Multiple submissions for the same year are not allowed.

For additional/replacement/supplementary IR56B/M and original/additional/replacement IR56E/F/G, employers can complete and submit up to 30 sets of IR56 forms each time. Multiple submissions in a day are allowed.

Submission of a Data File by Uploading

Employers can submit data file(s) containing up to 5,000 sets of IR56 forms prepared by the following means:
- IR56 Forms Preparation Tool (Forms IR56B and IR56F)
  Note: Each data file contains up to 2,000 sets of IR56 records.
- Pre-approved self-developed software (Forms IR56B and IR56F)

For annual submission, employers are only allowed to submit once for each year of assessment. For other cases, employers are allowed to perform multiple submissions in a day.

(2) Mixed Mode (eTAX Account NOT required)

Employers can designate a person to upload data file(s) containing up to 5,000 sets of IR56 forms prepared through the following means:

The IR56 Forms Preparation Tool (Forms IR56B and IR56F)
Note: Each data file contains up to 2,000 sets of IR56 records.
Pre-approved self-developed software (Forms IR56B and IR56F)

After successful uploading of the data file, a Control List (with a QR Code and Transaction Reference Number), listing a summary of the IR56 forms stored in the data file will be generated by the system.

The Authorized Signer is required to sign on the 1-page (i.e. Cover Page) Control List generated from the system together with a duly signed paper BIR56A, if for annual submission, to complete the submission process.

Multiple uploads in a day and for a year of assessment are accepted. However, employers should ensure all the 1-page Control Lists are signed and submitted to the Department in order to complete the submission process. The mere uploading of the data file will not be regarded as having complied with the employer’s obligations as stipulated in the Inland Revenue Ordinance.

Start Using the Employer’s Return e-Filing Services

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